国际税收合作作为国际经济合作的重要内容之一,目前在形式上仍然主要表现为双边税收协定。国际税收协定至今在多边层面并没有取得实质性的突破,但是从有关国际组织在制定多边税收协定上的尝试、区域性多边税收协定的发展以及最惠国待遇条款在许多国家双边税收协定中的引入可以看出国际税收协定是朝向多边化趋势发展的。面对这种多边化的发展态势,我国一方面应坚持国家税收主权原则,另一方面要密切关注国际税收协定的这种多边化发展态势,同时加强对OECD范本和UN范本及有关税收协定的研究和评估,为我国签订新的或修改旧的双边税收协定提供参考。此外我国还应该积极参与国际多边税收协定的谈判和签订。 International tax cooperation, as one of the important contents of international economic cooperation, is still mainly manifested in the form of bilateral tax treaties at present. So far, no substantive breakthroughs have been made in the international tax treaties at the multilateral level. However, the attempts of the relevant international organizations in drafting multilateral tax treaties, the development of regional multilateral tax treaties, and the most-favored-nation clause can be introduced in many countries’ bilateral tax treaties. It is clear that international tax treaties are developing toward multilateralism. Faced with this multilateral trend of development, China should adhere to the principle of national tax sovereignty on the one hand, and pay close attention to this multilateral trend of international taxation agreement on the other hand, and at the same time, strengthen its support for the OECD model and UN model and related tax treaties Research and evaluation, to provide reference for China to sign new or amend the old bilateral tax treaty. In addition, China should also actively participate in negotiations and sign international multilateral tax treaties.